2025-08-06T16:38:34-04:00 2024-12-31 411562398 CARLSONSV LLP 505 HWY 169 N SUITE 100 PLYMOUTH MN 55441 990 2024-01-01 390568995 RICHLAND ELECTRIC COOPERATIVE RICH 6086473173 PO BOX 439 RICHLAND CENTER WI 53581 AMY MARTIN CEO/GM 6086473173 2025-08-06 true false MATT GUYER CPA P00386499 7635429633 2025-08-05 X 2024 2025-03-06 01:10:19Z AMY MARTIN PO BOX 439 RICHLAND CENTER WI 53581 9472452 false X WWW.REC.COOP X 1936 WI PROVIDE ELECTRIC ENERGY SERVICE TO OUR 3,300 MEMBERS. 9 9 18 52408 0 8960358 9383128 79012 15077 19916 38608 9059286 9436813 0 45940 204831 470698 436645 0 0 8223644 8495288 8740282 9136764 319004 300049 29298983 29006161 17509189 16979764 11789794 12026397 PROVIDE ELECTRIC ENERGY SERVICE TO OUR 3,300 MEMBERS. false false PROVIDE ELECTRIC ENERGY TO ITS 3,292 MEMBERS false false false false false false false false false true false true false true true false true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 75 0 18 true true true false false false false 9307069 147839 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X AMY MARTIN 6086473173 PO BOX 439 RICHLAND CENTER WI 53581 SHANNON CLARK FORMER CEO/G X 225067 0 148372 AMY MARTIN CEO/GM 60.00 X 159503 0 98941 CURT BROCKWAY LINE SUPERIN 50.00 X 119959 0 62505 MARK MILLER DIR OF ENERG 45.00 X 124709 0 50399 GRANT BUTCHER JOURNEYMAN L 45.00 X 118609 0 40690 DAVID DARLING JOURNEYMANLI 45.00 X 127239 0 24801 JADON OLSON JOURNEYMAN L 45.00 X 122335 0 28502 CALVIN SEBRANEK PRESIDENT 6.00 X X 7650 0 0 KEVIN KEPLER DIRECTOR 4.00 X 7325 0 0 TIMOTHY TILLER TREASURER 5.00 X X 6350 0 0 JUDY MURPHY SECRETARY 3.00 X X 6100 0 0 DANIEL HILLBERRY VICE PRESIDE 4.00 X X 5300 0 0 STEVEN FULLER DIRECTOR 4.00 X 5250 0 0 JAMES GOPLIN DIRECTOR 3.00 X 4850 0 0 JEFFREY MONSON DIRECTOR 3.00 X 4850 0 0 DONALD HUFFMAN DIRECTOR 3.00 X 4400 0 0 1049496 454210 9 true true false ASPLUNDH TREE EXPERT CO 708 BLAIR MILL RD WILLOW GROVE PA 19090 MAINTENANCE 400582 1 ELECTRIC REVENUE 221000 9006168 9006168 CAPITAL CREDITS 900099 272094 272094 OTHER 900099 61288 61288 POLE RENT 221000 29778 29778 RENT FORM CONTROLLED ENTITY 541610 13800 13800 9383128 15077 15077 35639 35639 SALE OF INVENTORY 517000 24768 24768 MANAGEMENT FEE 541610 8200 8200 FIRST CALL REVENUE 517000 4675 4675 965 965 38608 9436813 9339550 52408 44855 204831 211578 225067 638618 1039736 PURCHASED POWER 3934539 ADMIN AND GENERAL 1260629 DISTRIBUTION-MAINTENANCE 968717 DISTRIBUTION - OPERATIONS 468649 184400 9136764 0 0 0 630757 129022 361407 361589 873788 981338 248993 211034 451996 387193 40387 115291 34481789 12362061 22089505 22119728 4590408 4670056 11742 30910 29298983 29006161 459158 410403 15354045 14986925 1695986 1582436 17509189 16979764 X 11789794 12026397 11789794 12026397 29298983 29006161 X 300049 -63446 X false true X true false 81054 81054 34400735 12362061 22038674 22119728 DAIRYLAND POWER COOPERATIVE 3260611 C NRU CFC 365854 C INVESTMENT IN SUBISDIARY 259974 C NRTC 249126 C NATIONAL RURAL UTILITES COOPERATIVE 241979 C RURAL ELECTRIC SUPPLY 96285 C FEDERATED RURAL ELECTRIC INSURANCE 78892 C NISC 77971 C OTHER INVESTMENTS 33364 C CHARGE EV LLC 6000 C 4670056 DEFERRED CREDITS 1086962 ACCRUED PAYROLL 268080 ACCRUED INTERST 109599 CUSTOMER DEPOSITS 75030 FINANCE LEASE 15815 PATRONAGE CAPITAL PAYABLE 14151 ACCRUED TAXES 12799 1582436 X 9451247 14434 14434 9436813 9436813 8979912 47979 47979 8931933 204831 204831 9136764 SCHEDULE D, PAGE 3, PART X THE COMPANY ACCOUNTS FOR INCOME TAX PROVISIONS FOLLOWING ASC TOPIC 740 INCOME TAXES, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS ANY UNCERTAIN INCOME TAX POSITIONS THE COMPANY HAS OR EXPECTS TO TAKE IN ITS INCOME TAX RETURNS. THE COMPANY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COMPANY HAD NO UNRECOGNIZED TAX BENEFITS/LIABILITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D INCOME FROM TAXABLE SUBSIDIARY 14,434 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES FROM TAXABLE SUBSIDIARY 43,583 FIRST CALL EXPENSES 3,592 OTHER 804 SCHEDULE D, PAGE 4, PART XII, LINE 4B CAPITAL CREDIT ALLOCATED TO MEMBERS 204,831 X false false false SHANNON CLARK FORMER CEO/GM 225067 119689 28683 373439 AMY MARTIN CEO/GM 157003 2500 64203 34738 258444 CURT BROCKWAY LINE SUPERINTENDENT 117459 2500 49272 13233 182464 MARK MILLER DIR OF ENERGY SVCS 122209 2500 15825 34574 175108 GRANT BUTCHER JOURNEYMAN LINEMAN 118609 6262 34428 159299 DAVID DARLING JOURNEYMANLINEWORKER 127239 24170 631 152040 JADON OLSON JOURNEYMAN LINEMAN 122335 7308 21194 150837 FORM 990, PAGE 6, PART VI, LINE 6 THE COOPERATIVE IS ORGANIZED WITHOUT CAPITAL STOCK AND THERE IS ONLY ONE CLASS OF MEMBERS WITH RESPECT TO VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE COOPERATIVE ELECT MEMBERS OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING FORM 990, PAGE 6, PART VI, LINE 7B EACH MEMBER IS ENTITLED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT THE MEETING OF THE MEMBERS FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AFTER BEING PREPARED. A COPY, EITHER ELECTRONIC OR FACSIMILE, IS SENT TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. ANY QUESTIONS OR COMMENTS ARE RAISED AT THE NEXT SCHEDULED BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C ANY CONFLICTS OF INTEREST THAT ARISE ARE BROUGHT TO THE ATTENTION OF THE GENERAL MANAGER AND/OR THE BOARD OF DIRECTORS FORM 990, PAGE 6, PART VI, LINE 15A CEO, OFFICER, AND KEY EMPLOYEE COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS AND THE SALARY IS ADJUSTED BASED UPON A NATIONAL COMPARABILITY STUDY PREPARED BY AN INDEPENDENT PARTY. THE COMPARABILITY DATA IS SEGMENTED INTO NATION, STATE, REGION, AND SIZE OF ORGANIZATION, AND CORRELATED WITH LOCAL DATA FOR SIMILAR POSITIONS IN THE COMMUNITY. THE CEOS COMPENSATION IS ALSO BASED ON PERFORMACE OF STRATEGIC GOALS AS DETERMINED IN A STRATEGIC PLANNING PROCESS AS WELL AS SAFETY PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 15B SEE ABOVE FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANZIATION PROVIDES EACH NEW MEMBER WITH A COPY OF THE BYLAWS AND ARTICLES OF INCORPORATION. EXISTING MEMBERS CAN REQUEST COPIES FREE OF CHARGE. FINANCIAL STATEMENTS ARE PROVIDED TO EACH MEMBER ANNUALLY IN AN ANNUAL MEETING BOOKLET MAILED TO ALL MEMBERS. THESE BOOKLETS ARE ALSO AVAILABLE ON THE ORGANIZATION WEBSITE. DETAILED COPIES OF THE ORGANIZATIONS AUDIT ARE AVAILABE UPON REQUEST. BOARD AND ADMINISTRATIVE POLICIES ARE AVAILABLE TO MEMBERS FOR ANY SUITABLE BUSINESS PURPOSE, UPON REQUEST. FORM 990, PART XI, LINE 9 CURRENT YEAR MARGINS ALLOCATED TO MEMBERS 204,831 REVENUES FROM TAXABLE SUBSIDIARY 14,434 CAPITAL CREDITS RETIRED -234,732 EXPENSES FROM TAXABLE SUBSIDIARY -43,583 FIRST CALL EXPENSES -3,592 OTHER -804 TOTAL -63,446 ENCORE SERVICES INC 30 E ROBB RD RICHLAND CENTER WI 53581 208055488 PART VII WI PART VII C CORP -27583 108006 1.00000 true ENCORE ELECTRONICS AND WIRELESS IN 30 E ROBB RD RICHLAND CENTER WI 53581 262540650 PART VII WI PART VII C CORP -1566 454909 1.00000 true true false false false false false false false false true false false false false true false false false false ENCORE SERVICES INC A 13800 PART VII ENCORE SERVICES INC O 8200 PART VII SCHEDULE R PART IV LINE 1B, PRIMARY ACTIVITY: EXPLANATION: SELLING OF FIREPLACES AND GENERATORS PART IV LINE 2B, PRIMARY ACTIVITY: EXPLANATION: PREVIOUSLY OPERATED RETAIL CONSUMER ELECTRONIC STORE PART IV LINE 1D, DIRECT CONTROLLING ENTITY: EXPLATATION: RICHLAND ELECTRIC COOPERATIVE PART IV LINE 2D, DIRECT CONTROLLING ENTITY: EXPLANTATION: ENCORE SERVICES, INC. PART V: LINE 1, METHOD OF DETERMINING AMOUNT INVOLVED EXPLANATION: ESTIMATED COST OF USING THE FACILITIES